Education has entered the age of accountability. Whether this phenomenon represents a new dimension or increased emphasis upon a long-standing tradition, the fact remains that the public and its representatives are now looking more frequently and more critically at higher education and demanding more evidence of performance and effectiveness. While the initial thrusts of the accountability movement focused upon faculty, administrators and even students, it has become clear that governing and coordinating boards will also be called to account. As with any kind of evaluation, there is a need for explicit criteria. In addition to providing for systematic evaluation, such criteria could be valuable to the boards themselves as guidelines for improving effectiveness. Related issues are: (1) evaluation of structure versus evaluation of performance; (2) evaluating board performance in the 1970's and 1980's and (3) planning and effectiveness. (Author/KE)